... firms on their Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross- sectional model (see Equation (1)). -5 0% -4 0% -3 0% -2 0% -1 0% 0% 10% 20% 30% 12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee The Effect of Audit Committee Experti...
Ngày tải lên: 02/01/2015, 17:34
... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Ac...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2011 - is enhanced audit quality associated with greater real earnings management
... national, level industry expertise is associated with greater real earnings management. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 317 Accounting Horizons June 2011 avoid ... on real earnings management between the Incentive = 1andIncentive = 0samples. Is Enhanced Audit Quality Associated with Greater Real...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...
Ngày tải lên: 06/01/2015, 19:41
choi et al - 2009 - do abnormally high audit fees impair audit quality
... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmet...
Ngày tải lên: 06/01/2015, 19:41
al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]
... Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business, University of Jordan, ... Capital Total Assets ỵ 1:4 * Retained Earnings Total Assets ỵ 3:3 * Earnings before Interest and Taxes Total Assets ỵ 0:6 * Market Value of Equity Book Value of Total De...
Ngày tải lên: 06/01/2015, 19:41
bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]
... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...
Ngày tải lên: 06/01/2015, 19:41
brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]
... serving to reduce information asymmetry between investors and management. 12 One contributing factor to higher quality financial reporting is higher audit quality. Auditing prevents investors ... http://ssrn.com/abstract=1933488 When Does Audit Quality Start to Decline in Firm Audit Tenure? – An International Analysis Li (Lily) Z. Brooks Dep...
Ngày tải lên: 06/01/2015, 19:41
hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]
... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association betwe...
Ngày tải lên: 06/01/2015, 19:42
kilgore et al - 2011 - the relative importance of audit quality attributes
... ‘Auditor Tenure and Audit Quality , Auditing: A Journal of Practice and Theory, 21, 1: 187–96. C 2011 CPA Australia Australian Accounting Review 263 The Relative Importance of Audit Quality Attributes ... review Figure 1 The relative importance of attributes for all respondents C 2011 CPA Australia Australian Accounting Review 259 The Relative Importanc...
Ngày tải lên: 06/01/2015, 19:43
kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]
... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 ISSN 183 3-3 850 E-ISSN 183 3-8 119 44 Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for medium and long audit firm tenure. Jenkins and Velury (2008) examined the association between earnin...
Ngày tải lên: 06/01/2015, 19:43
nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia
... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...
Ngày tải lên: 06/01/2015, 19:43
roush et al - 2011 - auditor rotation - the pcaob considers a new direction
... Independence and Auditor Rotation, ‘‘to e xplore whether there are other approaches that could more systematically insulate auditors from the forces that pull them away from the necessary mindset’’ (PCA ... defines audit failure as the following: ‘‘In this context, an audit failure is a failure to obtain reasonable assurance about whether the financial statements are free of mat...
Ngày tải lên: 06/01/2015, 19:44